CHIEF OFFICERS OF STATE LIBRARY AGENCIES INC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- CHIEF OFFICERS OF STATE LIBRARY AGENCIES INC (EIN 72-1086505)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-11-15
- IRS object ID
- 201943199349318319
- Schema version
- 2018v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-11-15T15:32:59-08:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MURRAY PETREY PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 120 S MAPLE ST | AddressLine1Txt |
| City | WINCHESTER | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 403911928 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 721086505 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHIEF OFFICERS OF STATE LIBRARY AGENCIES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHIE | BusinessNameControlTxt |
| Phone | 8595149151 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 E MAIN ST | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAREN MELLOR | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 8595149151 | PhoneNum |
| Signature | 2018-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Colleen V Murray CPA | PreparerPersonNm |
| PTIN | P00210665 | PTIN |
| Phone | 8597447722 | PhoneNum |
| Preparation | 2019-11-15 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 99.6.106.185 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-11-15 | IPDt |
| IP Tm | 15:32:52 | IPTm |
| IP Timezone | PS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 098D107C15E0E424860C74D3D55031EC35FD364C | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 098D107C15E0E424860C74D3D55031EC35FD364C | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-03-31 21:24:44Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STACEY ALDRICH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 E MAIN STREET STE 1405 | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $508,100 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.COSLA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1973 | FormationYr |
| Legal Domicile State | LA | LegalDomicileStateCd |
| Activity Or Mission | SEE PART III - LINE 1 FOR DESCRIPTION OF THE ORGANIZATION'S MISSION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 43 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $561,793 | PYContributionsGrantsAmt |
| CY Contributions Grants | $228,452 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $263,770 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $263,145 | CYProgramServiceRevenueAmt |
| PY Investment Income | $7,987 | PYInvestmentIncomeAmt |
| CY Investment Income | $13,161 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,567 | PYOtherRevenueAmt |
| CY Other Revenue | $971 | CYOtherRevenueAmt |
| PY Total Revenue | $836,117 | PYTotalRevenueAmt |
| CY Total Revenue | $505,729 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,180 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $4,147 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $808,473 | PYOtherExpensesAmt |
| CY Other Expenses | $533,582 | CYOtherExpensesAmt |
| PY Total Expenses | $811,653 | PYTotalExpensesAmt |
| CY Total Expenses | $537,729 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $24,464 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$32,000 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $938,557 | TotalAssetsBOYAmt |
| Total Assets EOY | $806,595 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $130,000 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $41,625 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $808,557 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $764,970 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE LEADERSHIP ON ISSUES OF COMMON CONCERN AND NATIONAL INTEREST; FURTHER STATE LIBRARY AGENCY RELATIONSHIPS WITH FEDERAL GOVERNMENT AND NATIONAL ORGANIZATIONS; AND INITIATE COOPERATIVE ACTION FOR THE IMPROVEMENT OF LIBRARY SERVICES TO THE PEOPLE OF THE UNITED STATES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $25,515 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | SUPPORT OF A NATIONAL COMMUNITY OF PRACTICE FOR STATE LIBRARY AGENCY STAFF WITH RESPONSIBILITY FOR OVERSEEING, IMPLEMENTING, AND/OR EVALUATING CORE PROGRAMS AND PROJECTS COMMON ACROSS AGENCIES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $322,516 | ExpenseAmt |
| Grant | $4,147 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | COORDINATION, RESEARCH AND EDUCATION IN FURTHERANCE OF STATE LIBRARY AGENCY ISSUES, RELATIONSHIPS AND COOPERATIVE ACTIONS TO IMPROVE LIBRARY SERVICES AND DEVELOPMENT. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $123,229 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $7,145 | RevenueAmt |
| Desc | CONFERENCES AND MEETINGS: TO EDUCATE MEMBERS ON THE LATEST DEVELOPMENTS IN STATE GOVERNMENT ISSUES AND EXPLORE INNOVATIVE SOLUTIONS TO COMMON PROBLEMS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $471,260 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMR MANAGEMENT SERVICES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8595149150 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 E MAIN STREET STE 1405 | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|
| Sandra Treadway | |||||
| Immediate Past President | Yes (X) | $0 | $0 | $0 | |
| Stacey Aldrich | |||||
| President | $0 | $0 | $0 | Yes (X) | |
| Jennie Stapp | |||||
| Vice-President | $0 | $0 | $0 | Yes (X) | |
| Patience Frederiksen | |||||
| Secretary | $0 | $0 | $0 | Yes (X) | |
| Julie Walker | |||||
| Director | Yes (X) | $0 | $0 | $0 | |
| Karen Mellor | |||||
| Treasurer | $0 | $0 | $0 | Yes (X) | |
| Randy Riley | |||||
| Director | Yes (X) | $0 | $0 | $0 | |
| Kendall Wiggin | |||||
| Director | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMR Management Services | PersonNm |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 E Main St Suite 1405 | AddressLine1Txt |
| City | Lexington | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Management Services | ServicesDesc |
| Compensation | $273,120 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $228,452 | AllOtherContributionsAmt |
| Total Contributions | $228,452 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| Membership Dues | 900099 | $256,000 | $0 | $0 |
| Meeting Income | 900099 | $7,145 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $263,145 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,690 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $10,690 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,842 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,371 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,471 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,471 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,471 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $971 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $971 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $971 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $505,729 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $264,116 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $13,161 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,147 | TotalAmt |
| Program Services | $4,147 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273,120 | TotalAmt |
| Program Services | $226,690 | ProgramServicesAmt |
| Management And General | $46,430 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $55 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $450 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $450 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $796 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $796 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,006 | TotalAmt |
| Program Services | $10,470 | ProgramServicesAmt |
| Management And General | $12,536 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,211 | TotalAmt |
| Program Services | $116 | ProgramServicesAmt |
| Management And General | $1,095 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,197 | TotalAmt |
| Program Services | $16,197 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,845 | TotalAmt |
| Program Services | $74,845 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,766 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $1,766 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| IMLS Measure that Matter | $28,652 | $28,652 | $0 | $0 |
| National Book Festival | $105,317 | $105,317 | $0 | $0 |
| Telephone | $3,118 | $3,118 | $0 | $0 |
| Bank Fees | $3,118 | $0 | $3,118 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,931 | TotalAmt |
| Program Services | $1,708 | ProgramServicesAmt |
| Management And General | $223 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $537,729 | TotalAmt |
| Program Services | $471,260 | ProgramServicesAmt |
| Management And General | $66,469 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $813,384 | BOYAmt |
| EOY | $688,781 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $488 | BOYAmt |
| EOY | $3,327 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,685 | BOYAmt |
| EOY | $114,487 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $938,557 | BOYAmt |
| EOY | $806,595 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,000 | BOYAmt |
| EOY | $41,625 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,000 | BOYAmt |
| EOY | $41,625 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $808,557 | BOYAmt |
| EOY | $764,970 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $808,557 | BOYAmt |
| EOY | $764,970 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $938,557 | BOYAmt |
| EOY | $806,595 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$32,000 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$16,587 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $5,000 | PriorPeriodAdjustmentsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
| Other Support Sum | $0 | OtherSupportSumAmt |
| Public Support CY170 | 0 | PublicSupportCY170Pct |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $924,907 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $220,762 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $463,031 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $561,793 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $228,452 | CurrentTaxYearAmt |
| Total | $2,398,945 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $157,600 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $199,980 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $229,770 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $263,770 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $263,145 | CurrentTaxYearAmt |
| Total | $1,114,265 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,082,507 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $420,742 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $692,801 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $825,563 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $491,597 | CurrentTaxYearAmt |
| Total | $3,513,210 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $671,075 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $350,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $1,021,075 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $671,075 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $350,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $1,021,075 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,492,135 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,292 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,229 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,705 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,125 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,690 | CurrentTaxYearAmt |
| Total | $32,041 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,292 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,229 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,705 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,125 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,690 | CurrentTaxYearAmt |
| Total | $32,041 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $2,567 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $971 | CurrentTaxYearAmt |
| Total | $3,538 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,548,789 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.70220 | PublicSupportCY509Pct |
| Public Support PY509 | 0.58250 | PublicSupportPY509Pct |
| Investment Income CY | 0.00900 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00680 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Pt III Ln 12 | FormAndLineReferenceDesc |
| Explanation | Other Income Part III, Line 12 Description: Miscellaneous 2017: 2567. 2018: 971. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $473,213 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$16,587 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$16,587 | RevenueNotReportedAmt |
| Revenue Subtotal | $489,800 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $795 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $15,134 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $15,929 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $505,729 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $534,047 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $534,047 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $795 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $2,887 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $3,682 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $537,729 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt XI, Line 4b | Adjustment for additional deferred revenue of $15,134 recognized on the audited financial statements. |
| Other | Adjustment for investment expense netted against investment income on the audited financial statements. |
| Pt XII, Line 4b | Adjustment for the change in prepaid expenses and accounts payable. |
| Pt X, Line 2 | COSLA is exempt from both federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code. There was no taxable unrelated business income for the year ended December 31, 2018. Accordingly, no income tax expense is reflected in the accompanying financial statements. |
| Pt X, Line 2 | In accordance with FASB ASC 740-10, Accounting for Uncertainty in Income Taxes, COSLA has evaluated the tax positions taken on all income tax returns that remain open to examination by the respective taxing authorities. COSLA does not believe there are any uncertain tax positions on those returns that require recognition or disclosure in the financial statements. The federal information returns are subject to examination by the IRS generally for three years after the statutory due date of the returns. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 3 | COSLA OUTSOURCES MANAGEMENT AND OPERATIONAL FUNCTIONS TO AMR MANAGEMENT SERVICES, A FULL SERVICE ASSOCIATION MANAGEMENT COMPANY ACCREDITED BY THE AMC INSTITUTE. |
| Pt VI, Line 6 | COSLA IS A NON-STOCK, NONPROFIT ORGANIZATION WITH DUES PAYING MEMBERS. |
| Pt VI, Line 7a | MEMBERS ELECT OFFICERS OF THE BOARD AT THE ANNUAL MEETINGS. |
| Pt VI, Line 7b | DECISIONS REQUIRING APPROVAL BY MEMBERS ARE PRESENTED AT THE MIDWINTER, SPRING AND FALL BUSINESS MEETINGS OR AT SPECIAL MEETINGS CALLED BY THE PRESIDENT. |
| Pt VI, Line 11b | AN ELECTRONIC COPY OF THE FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BODY AT LEAST TWO WEEKS PRIOR TO THE FILING OF THE RETURN. UPON TAX PREPARER COMPLETION OF THE IRS FORM 990, THE FORM AND ACCOMPANYING SCHEDULES ARE FIRST REVIEWED BY THE ASSOCIATION MANAGEMENT COMPANY'S PRESIDENT AND CONTROLLER. THEREAFTER, AN ELECTRONIC COPY OF THE FORM 990 (AND ACCOMPANYING SCHEDULES) IS MADE AVAILABLE BY THE ASSOCIATION DIRECTOR TO EACH VOTING MEMBER OF THE GOVERNING BODY VIA A SECURE AREA ON THE ORGANIZATION'S WEBSITE, WITH ELECTRONIC E-MAIL NOTIFICATION AND INSTRUCTIONS FOR CONTACTING ASSOCIATION HEADQUARTERS WITH COMMENTS OR QUESTIONS. FOLLOWING THE OPEN TIMEFRAME FOR GOVERNING BODY COMMENTS AND QUESTIONS, AND FOLLOWING RESOLUTION OF ANY QUESTIONS OR OTHER MATTERS THAT HAVE ARISEN, THE FORM 990 AND ACCOMPANYING SCHEDULES ARE PROVIDED BY THE ASSOCIATION DIRECTOR TO A DESIGNATED OFFICER (TREASURER) FOR FINAL AUTHORIZING SIGNATURE. THE SIGNED FORM 990 IS RETURNED TO THE ASSOCIATION MANAGEMENT COMPANY FOR FILING WITH THE IRS BY THE DUE DATE OF THE RETURN. |
| Pt VI, Line 12c | ON AN ANNUAL BASIS, ALL INTERESTED PERSONS, WHICH INCLUDE ANY MEMBER OF THE BOARD OF DIRECTORS, A PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BODY DELEGATED POWERS, ARE PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO COMPLETE AND SIGN AN ACKNOWLEDGEMENT AND DISCLOSURE OF ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. ALL COMPLETED FORMS ARE REVIEWED BY THE COSLA PRESIDENT. AS DEFINED IN THE POLICY, A CONFLICT OF INTEREST IS A TRANSACTION OR RELATIONSHIP, WHICH PRESENTS OR MAY PRESENT A CONFLICT BETWEEN AN INTERESTED PERSON'S OBLIGATIONS TO COSLA AND THAT PERSON'S PERSONAL, BUSINESS, OR OTHER INTERESTS. PROCEDURES FOR ADDRESSING A CONFLICT OF INTEREST: THE INTERESTED PERSON(S) MAY MAKE A PRESENTATION TO THE BOARD OF DIRECTORS, BUT, AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE PRESIDENT SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER COSLA CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THEN THE BOARD OF DIRECTORS SHALL DETERMINE BY MAJORITY VOTE OF DISINTERESTED MEMBERS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN COSLA'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THIS DETERMINATION, THE BOARD OF DIRECTORS SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. |
| Pt VI, Line 19 | POST TO THE ORGANIZATION'S WEBSITE AN ACKNOWLEDGEMENT OF THE ORGANIZATION'S COMPLIANCE WITH IRS CODE FOR PUBLIC INSPECTION REQUIREMENTS, WITH INSTRUCTIONS FOR CONTACTING THE ORGANIZATION'S HEADQUARTERS TO ARRANGE AN IN-PERSON INSPECTION AND/OR FURNISH COPIES UPON REQUEST, INCLUDING: FORM 1023, FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS. |
| Pt XII, Line 1 | THE ORGANIZATION'S FORM 990 IS PREPARED ON A MODIFIED CASH BASIS. CASH RECEIPTS FOR REVENUE EARNED RELATING TO PERIODS IN THE FUTURE ARE TREATED AS DEFERRED REVENUE, AND CASH DISBURSEMENTS RELATING TO PERIODS IN THE FUTURE ARE TREATED AS PREPAID EXPENSES. |
| Pt XI | BEGINNING NET ASSETS ADJUSTMENT DUE TO A CORRECTION BETWEEN MEMBERSHIP DUES AND DEFERRED REVENUE. |
| Form 990, Part IX, Line 24e | Dues 1708. 1708. 0. 0. |
| Form 990, Part IX, Line 24e | Records Storage 223. 0. 223. 0. |